GST Rates in India 2026: Complete Slab-wise List for Goods & Services
0%, 5%, 12%, 18% and 28% — which slab does your product fall in? A category-wise reference for small businesses.
The five slabs
GST in India follows a multi-rate structure: nil (0%), 5%, 12%, 18% and 28%, plus special rates of 0.25% on rough diamonds and 3% on gold and silver. Compensation cess applies to luxury and sin goods like cars, tobacco and aerated drinks.
Common 5% items
Packaged food items, footwear under ₹1,000, economy air travel, restaurant services without ITC, transport of goods by GTA, and most life-saving drugs.
Common 12% and 18% items
12%: processed foods, mobile phones, business-class air tickets, works contracts for affordable housing. 18%: most services, IT and software, electronics, industrial goods, restaurant services in hotels above ₹7,500 tariff.
28% and cess
Automobiles, air conditioners, cement, tobacco, pan masala and betting attract 28%, with cess ranging from 1% to 290% depending on the item.
Tip
Always confirm the HSN code first; the rate follows the HSN. SmartGST suggests HSN codes and remembers the rate for each product you save.
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Create a free accountKeywords: gst rates 2026 · gst slab list. This article is general information, not professional tax advice.
